Directions
To prepare cookies: In a medium bowl, whisk together flour, baking soda, salt and baking powder, and reserve.

In a bowl of an electric mixer on medium-high speed, beat butter until creamy, about 1 minute. Add granulated sugar and beat until light and fluffy, about 2 minutes. Add egg and beat until thoroughly combined. Add orange zest and beat until thoroughly combined. Add orange juice and beat for 30 seconds. Reduce speed to low, slowly add flour mixture and mix until just incorporated. Cover with plastic wrap and refrigerate at least 30 minutes.

When ready to bake, preheat oven to 350 degrees and line baking sheets with parchment paper.
Drop dough by rounded teaspoons 2 inches apart onto prepared baking sheets and bake until edges of cookies are lightly browned, about 8 to 10 minutes. Remove from oven and cool 5 minutes before transferring cookies to a wire rack to cool completely.

To prepare icing: In a bowl of an electric mixer on low speed, mix powdered sugar, butter, orange juice and orange zest until combined, adding more orange juice if necessary to make right consistency. Ice cookies to taste.